The polishing department of Lacroix Manufacturing Company has the following production and manufacturing cost data for September. Materials are entered at the beginning of the process. roduction: Beginning inventory of 2,500 units that are 100% complete in terms of materials and 30% complete in terms of conversion costs; units started during the period are 12,100; ending of 3.500 nits are 0% compete ntetrmns of conver sim osts materials and 30 Manufacturing costs: Beginning inventory costs, comprising $25,400 of materials and $27,600 of conversion costs; materials costs added in polishing during the month, $121,330; labour and overhead applied in polishing during the month, $100,000 and $290,325, respectively